ProDent: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ProDent
Largest movements
- Cash -€87,752
down €87,752 (-51.4%), from €170,616 to €82,864
mainly Other debts (-€64,090) and Debts after one year (-€50,383)
- Receivables within one year +€36,534
up €36,534 (+685.5%), from €5,330 to €41,864
- Tangible fixed assets -€34,970
down €34,970 (-4.8%), from €733,595 to €698,625
- Other debts -€64,090
down €64,090 (-45.2%), from €141,691 to €77,601
- Debts after one year -€50,383
down €50,383 (-11.1%), from €453,694 to €403,311
- Reserves +€16,374
up €16,374 (+8.7%), from €188,313 to €204,686
- Gross operating margin -€151,664
down €151,664 (-47.0%), from €322,549 to €170,886
- Taxes -€36,534
down €36,534 (-81.8%), from €44,670 to €8,136
- Staff costs +€16,266
up €16,266 (+22.1%), from €73,454 to €89,720
- Financial charges -€8,733
down €8,733 (-50.3%), from €17,377 to €8,644
- Depreciation -€4,870
down €4,870 (-9.8%), from €49,744 to €44,874
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €935,598 | €849,032 | -€86,566 | -9.3% |
| Fixed assets | 21/28 | €757,280 | €717,310 | -€39,970 | -5.3% |
| Intangible fixed assets | 21 | €23,685 | €18,685 | -€5,000 | -21.1% |
| Tangible fixed assets | 22/27 | €733,595 | €698,625 | -€34,970 | -4.8% |
| Land and buildings | 22 | €672,999 | €656,316 | -€16,682 | -2.5% |
| Plant, machinery and equipment | 23 | €28,575 | €22,676 | -€5,899 | -20.6% |
| Furniture and vehicles | 24 | €32,022 | €19,632 | -€12,390 | -38.7% |
| Current assets | 29/58 | €178,318 | €131,723 | -€46,596 | -26.1% |
| Amounts receivable within one year | 40/41 | €5,330 | €41,864 | +€36,534 | +685.5% |
| Other amounts receivable | 41 | €5,330 | €41,864 | +€36,534 | +685.5% |
| Cash at bank and in hand | 54/58 | €170,616 | €82,864 | -€87,752 | -51.4% |
| Deferred charges and accrued income | 490/1 | €2,372 | €6,995 | +€4,623 | +194.9% |
| Total equity and liabilities | 10/49 | €935,598 | €849,032 | -€86,566 | -9.3% |
| Equity | 10/15 | €206,313 | €222,686 | +€16,374 | +7.9% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Contributions outside capital | 11 | €18,000 | €18,000 | = | 0.0% |
| Other | 1109/19 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €188,313 | €204,686 | +€16,374 | +8.7% |
| Distributable reserves | 133 | €188,313 | €204,686 | +€16,374 | +8.7% |
| Amounts payable | 17/49 | €729,286 | €626,346 | -€102,940 | -14.1% |
| Amounts payable after more than one year | 17 | €453,694 | €403,311 | -€50,383 | -11.1% |
| Financial debts | 170/4 | €453,694 | €403,311 | -€50,383 | -11.1% |
| Amounts payable within one year | 42/48 | €209,078 | €159,752 | -€49,326 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €49,669 | €50,383 | +€714 | +1.4% |
| Financial debts | 43 | - | €5,618 | +€5,618 | |
| Credit institutions | 430/8 | - | €5,618 | +€5,618 | |
| Trade debts | 44 | €3,416 | €7,954 | +€4,538 | +132.8% |
| Suppliers | 440/4 | €3,416 | €7,954 | +€4,538 | +132.8% |
| Taxes, remuneration and social security | 45 | €14,302 | €18,196 | +€3,894 | +27.2% |
| Taxes | 450/3 | €1,694 | - | -€1,694 | |
| Remuneration and social security | 454/9 | €12,608 | €18,196 | +€5,588 | +44.3% |
| Other amounts payable | 47/48 | €141,691 | €77,601 | -€64,090 | -45.2% |
| Accrued charges and deferred income | 492/3 | €66,514 | €63,283 | -€3,230 | -4.9% |
| Remuneration, social security and pensions | 62 | €73,454 | €89,720 | +€16,266 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,744 | €44,874 | -€4,870 | -9.8% |
| Other operating charges | 640/8 | €4,473 | €3,138 | -€1,336 | -29.9% |
| Gross operating margin | 9900 | €322,549 | €170,886 | -€151,664 | -47.0% |
| Operating profit (loss) | 9901 | €194,878 | €33,154 | -€161,724 | -83.0% |
| Financial charges | 65/66B | €17,377 | €8,644 | -€8,733 | -50.3% |
| Recurring financial charges | 65 | €17,377 | €8,644 | -€8,733 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €177,501 | €24,509 | -€152,991 | -86.2% |
| Income taxes | 67/77 | €44,670 | €8,136 | -€36,534 | -81.8% |
| Profit (loss) for the period | 9904 | €132,831 | €16,374 | -€116,457 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €132,831 | €16,374 | -€116,457 | -87.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.